The Auditor-General regularly, Frugality, efficiency, effectiveness, The following things will also be tested from other necessary points of view:< /span>–

(a) Whether the amounts approved under the specified budget headings and subheadings to be spent on services and works in accordance with the Appropriation Act and other applicable laws have been spent for the specified purpose within the limits of the same heading and subheading,

( b) Accounts of transactions not kept according to the prescribed format,

(c)  Constitutional Body, Ministry, Allocation of subordinate offices by departments and similar central level offices, Revenue, Having kept a central account of all financial transactions including bonds and not preparing a central statement and if prepared, not depicting the reality of financial transactions based on it ,

(d) Financial statement of financial transactions for the period written therein (e) Whether proof of proof of income and expenses is sufficient,

(< span lang="NE" style="margin: 0px; line-height: 115%; font-family: 'Arial Unicode MS','sans-serif'; font-size: 10pt;">f) Available resources including cash , Not using the tools and property properly and not making proper arrangements for the maintenance and protection of such property so that there is no loss or damage, span>

(g) Government loans and investments and receipts and payments thereof , badge, Whether the arrangements for keeping accounts of dividends etc. are sufficient, Accordingly accounted for and not true,

(h) Whether there is an effective system of internal control system and whether it is followed or not, Budget required by the concerned government agencyNot provided in time,

< span style="font-family: Calibri;">(i) Whether internal audit is done, Report whether the implementation status is satisfactory,

( (j) The Act relating to the amount and bond to be deposited in the revenue and government funds, Rules, Decision, Adequacy of Order and Related Procedures, Cost Management, Its compliance and dealing with loss or damage,

(k) Industrial and Professional Services Income Expenditure Account, its font, Whether the regulations and laws related to cash balances and financial transactions are adequate and whether they are being followed,

(l) Whether the organization and management of the office and the division of work are sufficient and appropriate and whether the work is carried out accordingly, (d) Whether there is an effective arrangement to ensure that any work is unnecessarily duplicated by different employees or agencies or that any work to be done is missed or office work is done at a specified time,

(d) Organization and , Whether progress has been made within the scheduled time according to the program and whether the quality and quantity of work is satisfactory, < /p>

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(i) If the program is not conducted within the limits of the approved cost expenditure, Whether the costs and benefits have been analyzed while spending, whether it has been spent in a proper manner and whether the returns obtained compared to the costs are reasonable,

(th) Goal progress and cost expenditure records are adequate and reliable Not,

(d) Whether the monitoring is done in accordance with the prevailing law, , and

(d) Financial Transactions, Whether efforts have been made to make the reporting system and reporting system based on information technology.